| 完全权益法与不完全权益法辨析--兼谈合并会计报表编制原理 |
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| 引用本文： | 郭收库,任平.完全权益法与不完全权益法辨析--兼谈合并会计报表编制原理[J].陕西理工学院学报(自然科学版),2000,16(1). |
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| 作者姓名： | 郭收库 任平 |
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| 作者单位： | 陕西工学院,管理工程系,陕西,汉中,723003 |
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| 摘 要： | 权益法是长期股权投资核算的重要方法。本文在分析完全权益法和不完全权益法差异的基础上 ,探讨了完全权益法下合并会计报表编制的基本原理及其对企业合并会计报表编制的影响
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| 关 键 词： | 长期股权投资 权益法 合并会计报表 |
Distinguishing and analysis of complete and incomplete equity methods--and talking of the principles of making consolidated financial statement |
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| GUO Shou-ku,REN Ping.Distinguishing and analysis of complete and incomplete equity methods--and talking of the principles of making consolidated financial statement[J].Journal of Shananxi University of Technology:Natural Science Edition,2000,16(1). |
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| Authors: | GUO Shou-ku REN Ping |
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| Abstract: | Equity method is an important method of examining and calculating long investment. This article is based on the analysis of the differences between the complete and the incomplete equity methods. It probes into the essential principles of making the consolidated financial statement and its influence. |
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| Keywords: | long investment equity method consolidated financial statement |
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